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All Journal Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL MUTIARA AKUNTANSI Value: Jurnal Manajemen dan Akuntansi Global Financial Accounting Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Mattawang: Jurnal Pengabdian Masyarakat Interdisciplinary Social Studies JCOMENT (Journal of Community Empowerment) Jurnal Pengabdian Masyarakat Bestari (JPMB) Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Majalah Ilmiah METHODA JER Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan
Paramitalaksmi, Ratri
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Journal : JER

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Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Paramitalaksmi, Ratri; Budiantara, Martinus
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
Co-Authors Airawaty, Diana Al Nufus, Hafiz Andi Candra, Yudas Tadius Aprilia, Angeline Asih, Avid Tri bakade, Salwa Indah Susilawati Januartha, Fulgentius Lambertus Lauwingbara, Elsa Maharani, Desak Putu Martinus Budiantara, Martinus Meo, Maria Yunita Naja Restiana, Diva Nugraeni Nugraeni Omenu, Roberto B. T. Paga, Agnes Kristiana Papa, Yohanes Rivaldo Saru Raindra, Nadya Nur Rochmad Bayu Utomo Syahputra, Adji Titik Desi Harsoyo, Titik Desi Tutut Dewi Astuti Wende, Maria Emerlinda Widyastuti, Riris Retno Wulandari, Umi Yusriva, Salma